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Eny Maryanti
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jas@umsida.ac.id
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jas@umsida.ac.id
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Jl. Mojopahit No.666B, Sidoarjo, Jawa Timur
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 3 No 1 (2019): January" : 5 Documents clear
Pengaruh Kompetensi dan Profesionalisme Dosen Akuntansi Terhadap Tingkat Pemahaman Mahasiswa Akuntansi Ahmad Mulyadi
Journal of Accounting Science Vol 3 No 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2535

Abstract

The purpose of this study is to determine the influence of competence and professionalism of accounting lecturers to the level of understanding of accounting students. The object of this research is accounting student of 8th semester at Muhammadiyah University of . Data collection in this study using questionnaires that are given to students of the faculty of economics and business at the University of . Sampling using technique that sampling using . Data analysis using linear regression and data processing with SPSS 23. The results of this study indicate the competence of lecturers influence the level of understanding of accounting. Professionalism of lecturers influences the level of understanding of accounting. Competence and professionalism of accounting lecturers influence the level of understanding of accounting students in the faculty of economics and business of Muhammadiyah University of Sidoarjo
Perencanaan Pajak ( Tax Planning ) Dalam Upaya Meminimalisasi Pajak Terhutang Pph Pasal 21 Andrianto Andrianto
Journal of Accounting Science Vol 3 No 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2677

Abstract

This study aimed to obtain evidence about tax planning (tax planning) in an effort to minimize the tax payable on the income tax section 21 PT. Telkom Kandatel East Surabaya. The data used in this study are primary data and Primary sekunder.Data obtained directly from interviews with management directly related to this study, while secondary data obtained from both sources other than primary data. Analysis data technique using decision theory, which is associated with the policy management in decision making.The results of the analysis in this study was obtained in the calculation of income tax article 21 methods covered employee / employer, income tax article 21 is not given in the form of benefits for employees, so that section 21 income tax paid can not be treated as expenses in calculating the lab / fiscal loss. Methods of tax allowances, income tax article 21 permanent employees paid by the company but granted in the form of income tax benefit of article 21, so it can be financed by the company in the calculation of the profit / loss fiscal. If this method raises margin Article 21 Income tax article 21 Income tax allowances that can reduce the take home pay of employees. So that income tax may be applied as a deduction in the calculation of the profit / loss tax gross-up method is used, whereby if the terms of the tax saving and take home pay is a better method
Konsekuensi Budgetary Slack : Perspektif Gender Dwi Suhartini; Rida Perwita Sari; Eko Riadi
Journal of Accounting Science Vol 3 No 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2454

Abstract

The purpose of this research is to examine the effect of participatory budgeting on budgetary slack behavior and managerial performance in the public sector. This study will include the personal character of gender and affective, continuance, normative organizational commitment in the relationship of participatory budgeting with the behavior of budgetary slack. This study uses the mail survey method with an individual analysis unit as an executive officer at the Regional Work Unit (SKPD) at the East Java Province level. Data obtained from 82 respondents' answers in the form of perceptions or attitudes to the variables under study. The sampling technique with sampling census and analysis techniques using PLS. The results showed that executive officials at SKPD actively involved in budgeting mechanisms tended to conduct budgetary slack behavior which was motivated by the limited use of budget funds. However, this remains a trigger for managerial performance to remain high. High participatory budgeting can increase organizational commitment and gender roles can reduce budgetary slack behavior.
Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017 Fika Azmi; Linda Ramadhani
Journal of Accounting Science Vol 3 No 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.2678

Abstract

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Perilaku Belajar Terhadap Pemahaman Atas Akuntansi Dasar Mahasiswa Dengan Kepercayaan Diri Sebagai Pemoderasi Nur Ayu Setia Ningsih; Sigit Hermawan
Journal of Accounting Science Vol 3 No 1 (2019): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i1.1568

Abstract

This study was conducted to analyze and examine the influence of intellectual intelligence, emotional intelligence, and learning behavior toward the preoccupation of basic accounting with self-confidence as a moderating variable. This research was conducted by using student force of accounting class of year 2014. This research uses descriptive quantitative approach that is explained in the form of tables and graphs on the condition of objects and research results with the help of data analysis. Data was collected through questionnaires on 130 respondents taken using slovin formula. In this context research is expected to provide information or knowledge about the influence of intellectual intelligence, emotional intelligence, and learning behavior towards basic accounting understanding with self-confidence as a moderator variable. The results of this study indicate that intellectual acumen and emotional intelligence affect the understanding of accounting. Learning behavior does not affect the understanding of basic accounting. While intellectual intelligence, emotional intelligence, and learning behavior does not affect the basic understanding of accounting with self-confidence as a moderator.

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